Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ Petition No. 443 of 2025, order dated September 20, 2025] held that permanent cancellation of GST registration for procedural lapses, such as failure to file returns or timely pay dues, is disproportionate if the taxpayer has subsequently paid all outstanding amounts including dues, interest, and late fees, and made additional CSR contribution as directed by the Court.
Citation :
Writ Petition No. 443 of 2025, order dated September 20, 2025
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 011-411-70713
Bimal Jain
Published in GST
Views : 80
downloaded 165 times
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Browse by Category
Audit Executive
RBSM Corporate Advisors Private Limited
Pune
CA
View Details
Industrial Trainee
Twenty Point Nine Five Ventures Private Limited
Noida
CA Inter
View Details
CCI
Pro
CAclubindia
